CG42010 - Residence and migration: companies: meaning of terms
Guidance on the meaning of the term residence can be found at CG42300+.
»Ê¹ÚÌåÓýapp concept of domicile does not need to be considered for companies and the decision on the residence status of a company governs the whole of its treatment in this area. This is a decision to be made by Inspectors. »Ê¹ÚÌåÓýappy should use the guidance in INTM120000 onwards in making the decision.
»Ê¹ÚÌåÓýapp United Kingdom does not include the Isle of Man or the Channel Islands.